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The Influence Of Tax Aggressiveness On Corporate Social Responsibility

Authors

  • Miryati Putri Rahayu Turina Sapitri

    University of Lampung, Gedong Meneng, Bandar Lampung, Indonesia

    Author

DOI:
https://doi.org/10.31686/ijier.vol8.iss1.2063
Keywords:
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Abstract

The objective of this research was to analyze the effect of the tax aggressiveness on the corporate social responsibility of the mining companies listed on Indonesia Stock Exchange in the period of 2013 - 2015. The independent variable used in this research was the tax aggressiveness measured by the effective tax rate (ETR); while, the dependent variable used in this research was the corporate social responsibility (CSR). This research used three control variables (return on assets, leverage, and company size). The sampling technique used in this research was a purposive sampling technique so that the sample of this research was all mining companies (27 companies) which had published the annual financial reports in the period of 2013 – 2015. The sample was collected through 81 observations. Data analysis technique used in this research was a multiple linear regression using SPSS version 20. The result of this research showed that (1) the tax aggressiveness and the company size had an effect on the CSR; while, the return on asset (ROA) and leverage had no effect on the CSR.

Author Biography
  1. Miryati Putri Rahayu Turina Sapitri, University of Lampung, Gedong Meneng, Bandar Lampung, Indonesia

    Faculty of Economics and Business

References

Balakrishnan, K., J. Blouin, and W, Guay. 2011. “Does Tax Aggressiveness Reduce Financial Reporting Transparency?”. DOI: https://doi.org/10.2139/ssrn.1792783

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Indonesia, Undang-Undang Dasar 1945. Undang-Undang tentang Pemungutan Pajak. UU Pasal 23A.

Indonesia. Undang-Undang tentang Perseroan Terbatas, UU No. 40 tahun 2007, LN No.106 Tahun 2007, TLN No. 4756.

Lanis, R. and G. Richardson. 2013. “Corporate Social Responsibility and Tax Aggressiveness: a test of legitimacy theory”. Accounting Auditing and Accountability Journal, Vol. 26 No 1. Wibisono, Yusuf. Membedah konsep & aplikasi CSR: corporate social responsibility. Fascho Pub., 2007. DOI: https://doi.org/10.1108/09513571311285621

World Business Council for Sustainable Development 2002, Corporate Social Responsibility: The WBCSD’s journey, pp. 1.

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Published
2020-01-01
Issue
Vol. 8 No. 1 (2020): International Journal for Innovation Education and Research
Section
Journal Articles
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Copyright (c) 2020 Miryati Putri Rahayu Turina Sapitri

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How to Cite

Turina Sapitri, M. P. R. (2020). The Influence Of Tax Aggressiveness On Corporate Social Responsibility. International Journal for Innovation Education and Research, 8(1), 44-48. https://doi.org/10.31686/ijier.vol8.iss1.2063